First, take a breath: a rejected return is not an audit, a penalty, or a problem with your taxes. It means one field on the return didn't match what the IRS has on file, so their system never accepted it. You correct the field the code points to and resubmit — almost always for free. Here's what the most common codes mean and exactly how to fix them.
| Code | What it means | How to fix it |
|---|---|---|
| IND-031-04 IND-032-04 | Prior-year AGI or Self-Select PIN doesn't match IRS records (you / your spouse) | Enter the exact prior-year AGI from last year's Form 1040, line 11 — don't round. If you paper-filed last year or it still rejects, try $0. |
| R0000-500-01 R0000-503-02 | Your (or your spouse's) name or SSN doesn't match IRS / SSA records | Make the name and SSN match the Social Security card exactly; fix typos. If you changed your name, update it with the SSA first. |
| R0000-504-02 | A dependent's name or SSN doesn't match IRS records | Verify the dependent's name and SSN against their Social Security card. |
| IND-524 | Date of birth doesn't match IRS records | Check the DOB entered. If it's right and still rejects, the SSA may have it wrong — contact the SSA. |
| IND-181-01 IND-180-01 | Missing or incorrect Identity Protection (IP) PIN | Enter this year's 6-digit IP PIN from your IRS CP01A notice. Lost it? Retrieve it at IRS.gov (Get an IP PIN). |
| R0000-507-01 IND-507 | A dependent was already claimed on another filed return | Verify the SSN. If someone else wrongly claimed them, you must paper-file; the IRS resolves the duplicate (you don't lose the claim). |
| SEIC-F1040-501-02 | An EITC qualifying child's name/SSN (Schedule EIC) doesn't match | Verify the child's name and SSN match their Social Security card. |
| F8962-070 | Form 8962 is missing — IRS records show a Marketplace Form 1095-A | Add Form 8962 and reconcile using the 1095-A. If you had no Marketplace plan, answer "no 1095-A" to certify and refile. |
| F1040-164-01 | Form 8862 is required to claim the EITC after a prior disallowance | Complete and attach Form 8862, then resubmit. |
| R0000-902-01 R0000-194 | A return with this SSN was already accepted (possible identity theft) | If you didn't file it, file Form 14039 (Identity Theft Affidavit) and paper-file your return. |
| FW2-502 | An employer's EIN on a W-2 doesn't match IRS records | Re-check the EIN in box b of the W-2 and enter it exactly. |
Look up any IRS e-file reject code and its fix in the decoder.
By far the most common rejection. The IRS verifies your e-signature against last year's return, and the prior-year AGI you enter has to match their records exactly. Pull the figure from last year's Form 1040, line 11 — not your W-2, and not a rounded number.
The $0 trick: if you filed late last year, filed on paper, didn't file at all, or your return simply hasn't finished processing in IRS systems, the AGI on file is often blank. In that case, enter $0 as the prior-year AGI and leave the prior-year PIN blank — the IRS will usually accept it. Note: tax software and preparers are never told the expected AGI; the IRS keeps it private to prevent fraud.
This code means someone has already filed a return using that dependent's SSN — an ex-spouse, the other parent, or in some cases the dependent themselves. If you're entitled to the claim, you cannot e-file; print and mail your return instead. The IRS will then contact both parties to determine who's eligible. Being rejected does not forfeit your claim — it just routes the dispute to the IRS.
If anyone on the return had Marketplace (HealthCare.gov or state exchange) coverage, the IRS expects Form 8962 to reconcile the Premium Tax Credit, using the Form 1095-A the Marketplace issued. Add Form 8962 from the 1095-A and resubmit. If you're certain no one had Marketplace coverage and no 1095-A exists, answer the software's 1095-A question with "No" to certify it — that clears the reject.
Correct the flagged field and retransmit — there's no separate fee to refile a rejected return. If a return keeps rejecting after a genuine fix (common with identity mismatches the IRS can't reconcile electronically), file by mail. And on timing: if you transmitted a return on or before the deadline and it was rejected, the IRS allows a short transmission perfection period — 5 calendar days for a Form 1040 — to correct and resubmit it and still have it count as filed on time.
No — it's not an audit or a penalty. One field didn't match IRS records, so the return wasn't accepted. Fix that field and resubmit.
IND-031-04 — prior-year AGI or PIN mismatch. Use the exact AGI from last year's Form 1040 line 11; try $0 if you paper-filed or it still rejects.
Enter $0 as the prior-year AGI and leave the PIN blank; the IRS usually accepts it. If not, file by mail.
You'll have to paper-file (code R0000-507-01). The IRS contacts both filers to resolve it; you don't lose your claim.
Not if you fix and resubmit within the 5-day perfection period for a timely-transmitted 1040.
For tax professionals: codes come directly from the IRS Modernized e-File (MeF) business rules; the steps above are general fixes. Confirm the exact rule text in your software's reject detail before resubmitting a client return.